Zellis group is a market leader for HR, pay, workforce management (WFM), reward, analytics, and people experiences. The group is split into three distinct operating groups Zellis; AI enabled HR, WFM and Payroll solutions for medium to large-sized enterprises (both public and commercial sectors), Moorepay; HR and payroll solutions for small to medium enterprises, Benifex: benefits management for all enterprises from small to multi-national corporations.
A core value of Zellis Group is to be accountable for what we do and the impact we have and so tax compliance is built into our core corporate behaviours. We are a responsible taxpayer and view the contribution of taxes to be an important part of our role in helping to build and support the economies in which we operate.
Our commitment to compliance
Our commitment to compliance means that we will endeavour to be compliant with all aspects of UK tax law. We recognise that strong tax administration is one our key responsibilities and for us, compliance means paying the right amount of tax in the right place at the right time.
How Zellis Group Manages UK Tax Risks
Zellis Group is committed to managing tax compliance and risks responsibly in line with all tax laws and regulations set out across each of the territories in which we operate, including the UK.
We have developed a robust governance framework to identify, assess, and manage tax risks across all our businesses.
Overall responsibility for our tax governance framework and management of tax risks of the group sits with the Group Board of Directors and the nominated UK Senior Accounting Officer (SAO). The day-to-day management of business tax affairs are delegated to the Group Tax Director, whilst day-to-day management of employment tax affairs are delegated to the Business HR Heads, who are each supported by the Group Tax Director when issues are considered significantly complex.
The group operates a formal delegation of authority framework to ensure material matters are always considered by individuals who are also responsible for compliance with our tax strategy, reducing risks of material non-compliance.
Formal periodic communication between the Group Tax Director and senior management of each group business is built into our framework to ensure timely knowledge of commercial plans and changes to strategies to ensure continued compliance with relevant tax legislation.
Similarly, a direct and periodic reporting process between Group Tax Director and the SAO is in place to ensure appropriate governance, controls and risk management can be represented at the most senior level and therefore enforced on a group wide basis.
The risk Zellis is prepared to accept for UK taxation
Zellis Group manages its tax risk appetite consistently with its approach to managing risk across the group as a whole. Our appetite for risk is reviewed and approved by the Group Board and relevant governance stakeholders to ensure it remains within acceptable tolerances.
We also recognise that tax legislation can be complex and sometimes subject to interpretation, ultimately giving rise to a material tax risk. Where there is uncertainty in how the relevant tax law should be applied and/or the matter is material in value, external professional advice is sought to support decision making by the group’s management.
Approach to tax planning at Zellis Group
The group does not conduct or seek aggressive tax planning, does not partake in contentious tax schemes or engage in artificial tax arrangements. The group does not tolerate tax evasion or the facilitation of tax evasion.
Zellis group will only seek to optimise tax burden in compliance with all applicable laws for example benefitting from tax efficiencies through widely recognised UK government incentives and reliefs, such as the Research & Development Expenditure Credit (RDEC) scheme.
Any tax planning that has been undertaken by the group in relation to structuring will be only to enable our commercial & operational plans to remain compliant with all relevant laws and regulations.
All group entities operate on an arm’s length basis in line with local and OECD Transfer Pricing guidelines to ensure profits arise in line with the geographically occurrence of commercial activity.
Relationship with Tax Authorities
Zellis seeks to build a transparent, co-operative, and professional relationship with tax authorities globally, including HMRC.
Zellis endeavours to provide timely responses to all information requests and collaborate with tax authorities and officials to resolve disputes as quickly as possible.
Matters of non-compliance is taken seriously by Zellis and will be disclosed voluntarily to the relevant tax authority at the earliest opportunity. This will normally follow the corroboration and internal interrogation of all relevant data and information to ensure both context and quantum of any non-compliance can be reported in such disclosures.
This strategy applies to all Zellis Group entities for the accounting year ending 30 April 2026.
This strategy has been approved by the Group Supervisory Board and the Group Audit and Risk Committee.
This document is intended to satisfy the reporting obligations set out in Paragraph 19(2) Schedule 19 Finance Act 2016 to publish a UK tax strategy document in the current financial year.